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We have a client with a fiscal year and plan year ending September 30, 2001. Is it permissible to change the plan year (i.e. have a short plan year from October 1 to December 31, 2001) and have a new plan year beginning January 1, 2002 in order to accelerate the applicability of the more generous limitations under the EGTRRA which becomes effective for plan years beginning on or after January 1, 2002?

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